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IFRS adoption in China and foreign institutional investments
DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32
We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report … users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS … that foreign institutional investors' returns decrease after China's IFRS adoption. Finally, the decline in foreign …
Persistent link: https://www.econbiz.de/10011976842
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The internationalization of accounting policy in a soft-law context : the case of Renault, 1980 - 1984
Touron, Philippe; Daly, Peter - In: Accounting history review 23 (2013) 2, pp. 185-212
Persistent link: https://www.econbiz.de/10009789619
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The value relevance of earnings in Europe after IFRS implementation : why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 388-415
Persistent link: https://www.econbiz.de/10010253004
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The role of national culture in international financial reporting standards adoption
El-Helaly, Moataz; Ntim, Collins G.; Soliman, Mark - In: Research in international business and finance 54 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012549853
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Country-specific drivers of the value relevance of goodwill impairment losses
Alshehabi, Ahmad; Georgiou, George; Ala, Alessandro S. - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-22
Persistent link: https://www.econbiz.de/10012592096
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Assessing the connectedness between the adoption of Ifrs and the strength of accounting institutions in Nigeria
Aderemi, Adeyemo Kingsley; Alege, Philip; Odianonsen, … - In: Journal of accounting and auditing : research & … (2015), pp. 1-12
Persistent link: https://www.econbiz.de/10011594977
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Thirty years of legal and economic reform in China : growth, institutions, and laws
Yueh, Linda Y. - In: Journal of Chinese economic and business studies 8 (2010) 2, pp. 117-132
Persistent link: https://www.econbiz.de/10008665766
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Communism and economic modernization
Harrison, Mark - 2012
Persistent link: https://www.econbiz.de/10009570957
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Regional collaborations and indigenous innovation capabilities in China : a multivariate method for the analysis of regional innovation systems
Zhao, Shuliang; Cacciolatti, Luca; Lee, Soo-hee; Song, Wei - In: Technological forecasting & social change : an … 94 (2015), pp. 202-220
Persistent link: https://www.econbiz.de/10011391620
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State ownership, institutional effects and value creation in cross-border mergers & acquisitions by Chinese firms
Du, Min; Boateng, Agyenim - In: International business review : the official journal of … 24 (2015) 3, pp. 430-442
Persistent link: https://www.econbiz.de/10011279694